Bengaluru City University

and
Bengaluru City University Teachers’
Council of Commerce & Management
(BCUTCCM)

Orientation Program for 5th Semester B.Com., Regular

Syllabi (2023-24) as per NEP 2020 on 18.10.2023
at Vivekananda Degree College, Rajajinagar, Bangalore - 55
 (5.1:Financial Management)
Dr. R N Subba Rao
Principal,
St. Francis College
Koramangala
Bengaluru

Prof. H.R.Padmanabha
Principal,
ASC Silver Valley Degree College,
Malleshwaram
 Syllabus as per University
Including Skill development

Unit 1 Introduction to Financial Management

Unit 2 Time Value of Money
Unit 3 Capital Structure and Leverages
Unit 4 Capital Budgeting
Unit 5 Working Capital Management
Skill development:
1. Prepare the list of functions of Finance Manager
2. As a finance manager of a company, design an appropriate capital structure.
3. Evaluate a capital investment proposal by using NPV method with imaginary figures.
4. Calculate EBIT and EPS with imaginary figures.
5. Calculate PBP with imaginary figures of uneven cash inflow for three years.
 BLUE PRINT
Module / Unit Theory/Problems Marks Allotment Total Marks in each Unit
Section A = 1 + 1 =4
ONE THEORY Section B = 1 =5 09

Section C - Nil
Section A = 1 =2
TWO Theory/Problems Section B = 1 = 5(P) 07

Section C = Nil
Section A = 1(T) +1(P)=4
THREE Theory/Problems Section B = 1 = 5(P) 21

Section C = 1 = 12(P)
Section A = 1 =2
FOUR Theory/Problems Section B = 1(T) +1(P) =10 24

Section C = 1(P) =12

Section A = 1 =2
FIVE Theory/Problems Section B = nil 14

Section C = 1 = 12

****** Marks of each module will depend upon section D six marks (6) it may
increase accordingly.
 BENGALURU CITY UNIVERSITY
SYLLABUS ORIENTATION NEP-2020
For the Academic Year 2023-24

V Semester B.Com- General/A&F/LSCM/BDA/T&T/I&AS

Subject: - Law and Practice of Income Tax -1
EXAMINATION PATTERN – MAXIMUM MARKS: 60 – DURATION: 2 ½ HRS

GUIDELINES
Section – A (TWO MARKS)
1. Answer any FIVE of the following 5x2=10

a) From Module -1 –
2 Questions
b) From Module -1 –

c) From Module -2 – 1 Question

d) From Module -3 – 1 Question

e) From Module -4 –
2 Questions
f) From Module -4 –

g) From Module -5 – 1 Question

Section – B (FIVE MARKS)

Answer any FOUR of the following 4x5=20

2. From Module -1 – One Theory Question - State the Agricultural or Non-

Agricultural Incomes/ Exempted Incomes/Canons of
Taxation etc.

3. From Module -2 – One Theory Question – Types of Assessment / Powers

and Functions of Income Tax Authorities

4. From Module -3 – One Problem on Finding Residential Status

5. From Module -4 – One Problem on Gratuity/ Encashment of Earned Leave/

Commutation of Pension etc.

6. From Module -5 – One Problem on determining Net Annual Value /

Calculation of PCI
 Section – C (TWELVE MARKS)

Answer any TWO of the following 2x12=24

7. From Module -3 One Problem on finding out Gross Total Income based
on different type of Residential Status.

8. From Module -4 One Problem on finding out Taxable Salary (Old

Regime)

9. From Module -5 One Problem on House Property (Old Regime) Mixture

of Let Out and Self Occupied Properties.

Section – D (SIX MARKS)

Answer any ONE of the following 1x6=06

10. From Skill Development Topics

11. From Skill Development Topics

SKILL DEVELOPMENT ACTIVITIES:

 Prepare slab rates chart for different Individual assesses (Old Regime).
 List out any 6 Incomes exempt from tax under section 10 of an Individual.
(Ignore if given for Section-B)
 Draw an organization chart of Income Tax Authorities. (Ignore if given for
Section-B)
 Prepare the chart of perquisites received by an employee in an
organization.
 Prepare the chart of Computation of Income under House Property.
 V Semester B.Com- General/A&F/LSCM/BDA/T&T/I&AS
Subject: - Law and Practice of Income Tax -1
EXAMINATION PATTERN – MAXIMUM MARKS: 60 – DURATION: 2 ½ HRS

BLUE PRINT

Module/ Title of the Total

No. of Questions for each section Marks
Units Module Marks
Basic Concepts Section – A: 2 questions x 2 marks (T) 4
1 9
of Income Tax Section – B: 1 question x 5 marks (T) 5
Assessment
Procedure and Section – A: 1 questions x 2 marks (T) 2
2 7
Income Tax Section – B: 1 question x 5 marks (T) 5
Authorities
Residential Section – A: 1 questions x 2 marks (T) 2
3 Status & Section – B: 1 question x 5 marks (P) 5 19
Incidence of Tax Section – C 1 question x 12 marks (P) 12
Income from Section – A: 2 questions x 2 marks (T) 4
4 Salary Section – B: 1 question x 5 marks (P) 5 21
Section – C 1 question x 12 marks (P) 12
Section – A: 1 questions x 2 marks (T) 2
Income from
5 Section – B: 1 question x 5 marks (P) 5 19
House Property
Section – C 1 question x 12 marks (P) 12
Section – D 2 questions from the topics
Skill Development mentioned in the skill development
12 12
Activities activities of all the five modules
2 questions x 6 marks (T)

NOTE: (T) – Theory: (P) – Problems

RESOURCE PERSONS
1. PROF. G VENUGOPAL
Principal & Associate Professor in Commerce
V.V.N. Degree College
Visveswarapuram, Bengaluru- 560 004. Ph:7411093009

2. PROF. H N GURURAJA RAO

Associate Professor in Commerce and Management
Vijaya College, RV Road, Bengaluru- 560 004. Ph:9880124687
 Principles and Practice of Auditing
Dr. Savita K, BEL First Grade College
Syllabus as per Bengaluru City University
Including Skill development
Particulars Marks
Module No. 1 : Introduction to Auditing – 10 Hrs.
Introduction – Meaning and Definition – Objectives– Types of Audit– Merits and Demerits of Auditing – Relationship of
audit with other disciplines. Preparation before commencement of new audit - Working Papers -Audit Note Book - Audit 21 + 12
Programme. Qualities of an Auditor – Audit planning – Audit Engagement -Audit Documentation - Audit Evidence –
Written Representation.
Module No.2: Risk Assessment and Internal Control - 12 Hrs.
Introduction–Audit risk–Assessment of risk. Internal Control: Meaning and objectives–Internal check- Meaning, objectives 19
and fundamental Principles. Internal check with regards to wage payment –Cash sales – and Cash purchases.
Module No.3: Verification and Valuation of Assets and Liabilities – 12 Hrs.
Meaning and objectives of verification and valuation – Position of an auditor as regards the valuation of assets. Verification 21 + 6
and Valuation of different items of Assets: Land and Building - Plant and Machinery – Investment - Stock in Trade.
Verification and Valuation of different items of Liabilities: Bills payable - Sundry Creditors and Contingent liabilities.
Module No.4: Company Audit and Audit of other Entities - 12 Hrs.
Company Auditor: Appointment – Qualification – Powers - Duties and liabilities - Professional ethics of an auditor. Other 19 + 6
Entities: Audit Procedure of NGOs - Charitable Institutions – Educational institutions – Government – Local Bodies –
Cooperative societies – Hotels – Hospitals – Clubs & Banks.
Module No.5: Audit Report & Professional Ethics - 10 Hrs.
Introduction–Meaning–Elements of audit report–Types of audit report-Independent Auditor’s report and their illustration. 19 + 6
Professional Ethics: Code of Ethics - Professional Accountants in Public Practices and Business–Fundamental Principles of
Professional Ethics.
Skill Development Activities
1. Design and develop an audit plan for a joint stock company
2. List the various documents necessary to be verified in the audit process
3. Draft an audit report (qualified or clean) with imaginary data.
4. Record the verification procedure with respect to any one fixed asset.
5. Draft an audit program of Joint Stock Company/ Partnership Firm.
 BLUE PRINT
Module / Unit Theory/Problems Marks Allotment Total Marks in each Module
/ Unit
Section A = 1 + 1
ONE THEORY Section B = 1
21+ 12
Section C = 1
Section D = 2
Section A = 1
TWO THEORY Section B = 1 19
Section C = 1
Section A = 1 + 1
THREE THEORY Section B = 1
21 + 6
Section C = 1
Section D = 1
Section A = 1
FOUR THEORY Section B = 1
19 + 6
Section C = 1
Section D = 1
Section A = 1
FIVE THEORY Section B = 1
19 + 6
Section C = 1
Section D = 1
2

ADAVANCED ACCOUNTING
Dr. SRI HARI
(Gold Medallist)
M.Com., MBA., DAA., Ph.D.
AMSPI, FMSPI, FAIMC, FSCMRF, FNCMC
Professor
Sivananda Sarma Memorial RV College (SSMRV)
Bangalore – 560 041

Dr SRI HARI . SSMRV College

 4

Skill development
1. List any six companies which have exercised buy back along with the terms of Buy back.
2. Prepare an Investment A/c with imaginary figures.
3. Prepare a table of rebate on bills discounted with imaginary figures.
4. Prepare a schedule of premiums with imaginary figures in respect of Life Insurance Company.
5. Prepare a statement of claims with imaginary figures of General Insurance Company.

Module No. 1: Buy Back of Shares (Theory & Problems) 6 Hrs.

PARTICULARS MARKS
➢ Meaning - Objectives and benefits of buy-back -Provisions regarding buy-back of 2 x 2 =4
shares under Companies Act, 2013 - SEBI regulations regarding buy-back of shares
➢ Simple Journal entries -- excluding bonus shares 5 x 1 = 5

Module No. 2 Investment Accounts (Theory & Problems) 14 Hrs.

PARTICULARS MARKS
➢ Meaning – Classification - Valuation - Cost - Accounting treatment for Re-
classification - Disposal of Investments and income from investments theory 2 x 1=2

➢ Problems (CIP or EIP simple Problems) 5 x 1 =5

➢ Multiple purchases & sales with CIP or EIP Problems (with Investment a/c - if not 12 x 1 12
given for section - D) Reclassification of Investments to be excluded

Dr SRI HARI . SSMRV College

5

Module No. 3: Financial Statements of Banking Companies (Theory and problems) 14 Hrs
PARTICULARS MARKS
➢ Introduction - Functions of a bank - Important provisions of Banking Regulation Act,
1949 with regard to Minimum Capital and Reserves - Statutory Reserve - Cash Reserve
- Statutory Liquidity Ratio etc., - Special Features of Bank Accounting. Acceptance -- 2 x 1 = 2
Endorsement and Other Obligations. Thoeory only.
➢ Rebate on Bills Discounted Problems (if problem given in section ‘D’ any theory
question related to Financial statements of Banking can be asked for 5 marks) 5 X1 = 5
➢ Problems on preparation of bank final accounts 12 x 1 = 12

Module 4: Financial Statements of Life Insurance Companies (Theory and problems) 14 Hrs
PARTICULARS MARKS
➢ Introduction - Meaning – Classification of Insurance Business - Life Insurance and
General Insurance. Theory 2 x 1 = 2
➢ Problems on any first 4 Schedules 5 X 1 = 5
➢ Problems on Financial Statements of Life Insurance Business – Revenue Account -
Profit and Loss Account - Balance Sheet and Schedules. 12 x 1 = 12

Dr SRI HARI . SSMRV College

6

Module 5: Financial Statements of General Insurance Companies (Theory and problems) 14 Hrs
PARTICULARS MARKS
➢ Components of Financial Statements of General Insurance Business – Revenue
Account - Profit and Loss Account - Balance Sheet and Schedules - Accounting
Principles for preparation of Financial Statements of Insurance companies. Throry 2 x 2 = 4
➢ Problems on Revenue accounts of Fire & Marine Business only 5 x 1 = 5

Skill Developments (Theory and problems)

PARTICULARS MARKS
➢ List any six companies which have exercised buy back along with the terms of Buy
back.
Any two questions may
➢ Prepare an Investment A/c with imaginary figures.
be asked for section D
➢ Prepare a table of rebate on bills discounted with imaginary figures. 6 marks
➢ Prepare a schedule of premiums with imaginary figures in respect of Life Insurance
Company.
➢ Prepare a statement of claims with imaginary figures of General Insurance Company

Dr SRI HARI . SSMRV College

8

BLUE PRINTS
Module Theory/Problems Marks Allotment Total Marks in each Unit
Section A = 1 + 1
1 Theory/Problems Section B = 1 09
Section A = 1
2 Theory/Problems Section B = 1 19
Section C = 1
Section A = 1
3 Theory/Problems Section B = 1 19
Section C = 1
Section A = 1
4 Theory/Problems Section B = 1 19
Section C = 1
Section A = 1 + 1
5 Theory/Problems Section B = 1 09

****** Marks of each module will depend upon section D six marks (6) it may increase accordingly.

Dr SRI HARI . SSMRV College

 Vivekananda Degree College

BENGALURU CITY UNIVERSITY

and

Bengaluru City University Teachers’ Council of

Commerce & Management (BCUTCCM)

Orientation Program for 5th Semester B.Com.,

Regular Syllabi (2023-24) as per NEP 2020 on 18.10.2023

Dr. M. Lakshmipathi Naidu

MS Ramaiah College of Arts, Science and Commerce
 Syllabus as per Bengaluru City University
Including Skill development
Particulars No. of Hours Marks
Module No. 1: Financial System in India
Introduction – Meaning of Financial System– Financial concepts - Constituents of Financial System –
Structure of Financial System – Role of Financial system- Functions of Financial System – Development 08 09
of Financial System in India. Financial Sector Reforms - Financial System and Economic Development –
Weakness of Indian financial system.
Module No. 2: Capital Market & Money Market
Capital Market: Meaning –Structure, Importance – Functions – Players in the Capital Market –
Instruments of Capital Market – Components of Capital Market – Recent trends in Capital Market. 10 09
Money Market: Meaning-Structure, functions Importance – Functions – Instrument of Money Market –
Recent trends in Money Market.
Module No. 3: Primary Market & Secondary Market
Primary Market: Meaning, features, players of primary market, Instruments in primary market, Merits
and Demerits of primary markets–- Methods of floating new issues: Public issue–Offer for sale – Right
Issue – Private placement – Shortcomings of Indian Primary Markets in India. Secondary Market: 14 21
Meaning, structure, functions, players in Stock Market, Merits and Demerits of stock markets. Methods
in Stock Markets - Recognition of stock exchanges – Function of stock exchanges of BSE- NSE – OTCEI –
Listing of securities – Trading and Settlement Procedure in the Stock Market - Problems of Indian Stock
Market.
Module No. 4 Security Exchange Board of India
Introduction – Meaning of Regulators – Types of Financial Regulars - Organization Structure of SEBI –
Objectives of SEBI - Role of SEBI in regulating Primary Market – Capital Market – Mutual Funds – 12 21
Intermediaries – Stock Exchange. Insider Trading: Meaning – Causes of Insider Trading – Remedies to
overcome the problems of Insider Trading.
Module No. 5: Banking & Development Financial Institutions
Banking: Introduction – Meaning – Role and functions – Types of Banks. Development Financial 12 21
Institutions: Structure, Role & Functions of EXIM Bank, NABARD, SIDBI, MUDRA, NHB, LIC & GIC, UTI,
SFCs, NBFCs.
Skill Development Activities:
1. List out any Six recent Financial Sectors Reforms
2. List out the different companies who have offered IPO in the last or present financial year.
06
3. List any six stock broking Companies in India.
4. Draw the organization structure of SEBI.
5. List the methods of mobilizing funds from Primary Market.
 BLUE PRINT
No. of Marks No. of Questions
Module Theory – Title of the Module Total Marks
Hours Allotment and Marks
Section A 2 X 02 = 04
1 Financial System in India - Theory 8 09
Section B 1 X 05 = 05
Section A 1 X 02 = 02
2 Capital Market & Money Market - Theory 10 09
Section B 1 X 05 = 05
Section A 2 X 02 = 04
3 Primary Market & Secondary Market - Theory 14 Section B 1 X 05 = 05 21
Section C 1 X 12 = 12
Section A 1 X 02 = 02
4 Security Exchange Board of India - Theory 12 Section B 1 X 05 = 05 19
Section C 1 X 12 = 12
Section A 1 X 02 = 02
5 Banking & Development Financial Institutions - Theory 12 Section B 1 X 05 = 05 19
Section C 1 X 12 = 12
Skill Development Section D 1 X 06 = 06 06

* Marks of each module will depend upon section D six marks (6) it may increase accordingly.
BENGALURU CITY UNIVERSITY TEACHERS’ COUNCIL OF COMMERCE & MANAGEMENT
(BCUTCCM)

Orientation Program for 5th semester B.Com Regular Syllabus (2023-24) as per NEP

18th October 2023

At
VIVEKANANDA DEGREE COLLEGE

CONSUMER BEHAVIOUR AND MARKET RESEARCH

Resource Person
Dr. S. HARISH
Principal
VIJAYA EVENING COLLEGE
 Blue Print
Module Title Marks Allotment Total Marks in each Module
Sec. A : 1 + 1

Sec. B : 1
1 INTRODUCTION TO CONSUMER 09
BEHAVIOUR
Sec. C :

Sec. A : 1

Sec. B : 1
2 CONSUMER BUYING BEHAVIOUR 19
Sec. C : 1

Sec. A : 1 + 1

Sec. B : 1
3 MARKETING RESEARCH 09
Sec. C :

Sec. A : 1

Sec. B : 1
4 DATA COLLECTION 19
Sec. C : 1

Sec. A : 1

DATA VISUALIZATION, ANALYSIS

Sec. B : 1
5 AND REPORTING 19
Sec. C : 1

*** Marks of each Module will depend upon Section”D” (6 Marks). It may increase accordingly
 GST LAW & PRACTICE
Resource person
Dr. Usha Devi.N, Vivekananda Degree college
Dr.Swaminathan.N, GFGC, Malleswaram
Syllabus as per BCU, Including Skill development

Module 1 Content A B C
Introduction to Introduction
GST Meaning and Definition of GST

Objectives

Features

Advantages and Disadvantages of GST

Taxes subsumed under GST

 Structure of GST (Dual Model) - CGST, SGST and IGST

GST Council, Composition, Powers and Functions

Important definitions
Aggregate turnover, adjudicating authority, Place of business,
goods, services, capital goods, person, taxable person, casual
taxable person, non-resident person
Module 2
GST Registration under GST provision and process.
Registration and Amendment and cancellation of registration
Section D
Taxable Event
Taxable-event = meaning
Supply of goods and services
Meaning, Scope and types of supply
Composite supply
Mixed supply
Determination of time and place of supply of goods and services.

problems
Levy and collection of tax

List of exempted goods and services

Section D
 Module 3
Input Tax Input Tax Credit - Eligible and Ineligible Input Tax Credit
Credit
Apportionments of Credit and Blocked Credits

Tax Credit in respect of Capital Goods

Recovery of Excess Tax Credit

Availability of Tax Credit in special circumstances

Transfer of Input tax

Reverse Charge Mechanism

tax invoice

Section D
GST rates are included in this module 3

Section D
Problems on input tax credit

problem

Module 4
GST Assessment Tax Invoice NOT CONSIDERED IN THIS MODULE
 Credit and Debit Notes

Returns

Audit in GST

Assessment: Self- Assessment, Summary and Scrutiny. Special

Provisions
Taxability of E-Commerce

Anti-Profiteering

Avoidance of dual control

issues in filing of returns

monthly collection targets

GST Council meetings

Module 5
Valuations of Introduction to Valuation under GST
Goods and Meaning and Types of Consideration:
Services Under
a) Consideration received through money
GST
b) Consideration not received in money
c) Consideration received fully in money.
 Valuation rules for supply of goods and services:
1) General Valuation Rules;
2) Special Valuation Rules; Other cases for valuation of supply,
imported services, imported goods, valuation for discount.
Transaction Value:
Meaning and conditions for transaction value,
inclusive transaction value, and exclusive
discount excluded from transaction value.
Problems on GST.
Compute taxable value and tax liability
Two problems
Skill
Development
Activities:
1. Prepare a tax invoice under the GST Act. Module 3

2. Write the procedure for registration under GST. Module 2

3. Prepare a chart showing rates of GST. = Module 3

4. Compute taxable value and tax liability with imaginary figures under CGST, SGST and IGST. Module 5

5. List out the exempted Goods and Services under GST. Module 2
Question Paper pattern
A B C D

(5X2=10) (4X5=20) (2X12=24) (1X6=6)

MODULE 1 Introduction to GST 2 1 1 =

(10 Hours) 21 87 = 24% theory theory

MODULE 2 GST Registration and Taxable Event 1 1 = 1

(10 Hours) 13 87 = 15% problem

MODULE 3 Input Tax Credit 1 1 = 1

(12 Hours) 13 87 =15% problem

MODULE 4 GST Assessment 2 2 = =

(12 Hours) 14 87 = 17% theory

MODULE 5 Valuations of Goods and Services Under 1 = 2 =
GST One problem
on goods
(12 Hours) 26 87 = 30%
+
One problem
on services

Total Total hours = 56 7(Any 5) 5(Any 4) 3(Any 2) 2(Any 1)